2006 Nebraska Revised Statutes - § 77-1824 — Real property taxes; redemption from sale; when and how made.

Section 77-1824
Real property taxes; redemption from sale; when and how made.

The owner or occupant of any real property sold for taxes or any person having a lien thereupon or interest therein may redeem the same at any time before the delivery of tax deed by the county treasurer by paying the county treasurer for the use of such purchaser or his or her heirs or assigns the sum mentioned in his or her certificate, with interest thereon at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date of purchase to date of redemption, together with all other taxes subsequently paid, whether for any year or years previous or subsequent to the sale, and interest thereon at the same rate from date of such payment to date of redemption.

Source:

Laws 1903, c. 73, § 212, p. 466

Laws 1905, c. 114, § 1, p. 518

R.S.1913, § 6540

C.S.1922, § 6068

Laws 1923, c. 105, § 1, p. 261

Laws 1925, c. 168, § 1, p. 441

C.S.1929, § 77-2020

Laws 1933, c. 136, § 8, p. 520

Laws 1937, c. 167, § 28, p. 658

Laws 1939, c. 98, § 28, p. 445

Laws 1941, c. 157, § 28, p. 629

C.S.Supp.,1941, § 77-2020

R.S.1943, § 77-1824

Laws 1969, c. 646, § 3, p. 2564

Laws 1979, LB 84, § 3

Laws 1981, LB 167, § 45

Laws 1992, LB 1063, § 152

Laws 1992, Second Spec. Sess., LB 1, § 125

Annotations:

Redemption before delivery of the tax deed inures to benefit of one having legal or equitable title to the property redeemed. Mack v. Luebben, 215 Neb. 832, 341 N.W.2d 335 (1983).

Owner or occupant may redeem from tax sale prior to issuance of valid tax deed. Thomas v. Flynn, 169 Neb. 458, 100 N.W.2d 37 (1959).

Private holder of tax sale certificate, other than minor or incompetent, must bring action to foreclose certificate within five years from its date. Gibson v. Peterson, 118 Neb. 218, 224 N.W. 272 (1929).

Dower interest of wife gives her right to redeem before as well as after death of husband. Henze v. Mitchell, 93 Neb. 278, 140 N.W. 149 (1913).

When last day of period for redemption falls on Sunday, owners right of redemption extends over all next day. Counselman v. Samuels, 93 Neb. 168, 139 N.W. 862 (1913).

When decree of foreclosure is void for want of service, owner of fee should be allowed to redeem. Clarence v. Cunningham, 86 Neb. 434, 125 N.W. 597 (1910).

Right of redemption given by Constitution applies to judicial as well as administrative sales. Butler v. Libe, 81 Neb. 740, 116 N.W. 663 (1908).

A tender to tax purchaser of less sum than is due will not discharge his lien. Sanford v. Moore, 58 Neb. 654, 79 N.W. 548 (1899).

Failure to pay printer's fees will not avoid redemption. State ex rel. Nelson v. Harper, 26 Neb. 761, 42 N.W. 764 (1889).

Where purchaser received large portion of taxes paid, from owner of land, for redemption, owner is entitled to redeem. Taylor v. Courtnay, 15 Neb. 190, 16 N.W. 842 (1883).2. Interest

Owner of tax sale certificate issued prior to 1933 is entitled to interest at twelve percent per annum on amount due at time of decree, and decree draws interest at same rate. McDonald v. Masonic Temple Craft, 133 Neb. 589, 276 N.W. 176 (1937).

Purchaser of land, not subject to assessment at time taxes purchased were assessed, is entitled to same rate of interest as though land rightfully sold. Caspary v. Boyd County, 114 Neb. 124, 206 N.W. 736 (1925).3. Miscellaneous

Section is not applicable to judicial sales for taxes. Wood v. Speck, 78 Neb. 435, 110 N.W. 1001 (1907).

One having no title or interest in land redeeming same from sale, requires no claim against owner, or lien against land. McKenzie v. Beaumont, 70 Neb. 179, 97 N.W. 225 (1903).

Tax sales and lien, mentioned in section, have reference only to valid sales and liens. Adams v. Osgood, 42 Neb. 450, 60 N.W. 869 (1894).

Treasurer is required to hold redemption money subject to order of owner of certificate. Mandamus will lie to compel payment. State ex rel. Merrill v. Snyder, 34 Neb. 345, 51 N.W. 827 (1892).

County board has no control over money collected by treasurer on redemption of lands, and treasurer alone is liable therefor. State ex rel. Myers v. Richardson County, 11 Neb. 403, 9 N.W. 550 (1881).

~Reissue Revised Statutes of Nebraska